The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

This is a Master´s Thesis based on my own idea instead of that of a company. It is a survey that focuses on finding out more about which part of the development process that is blocking the establishment of electronic scorecards on the golf market. Why has it not been introduced on the market in a larger scale yet, considering the technology we possess today? This question is investigated through interviews with the Swedish Golf association, and three companies that have chosen different paths to implement an electronic scorecard. The interviews focuses on finding out what developers and the association believe to be the main problem, before taking the next step in releasing electronic scorecards on a larger scale.

Background: Investors use companies? credit ratings as a base in their buy and sell decisions. Companies? credit ratings are also used as indicators of safety in the legislation. This means that credit rating agencies have an important role in the society because they communicate the company?s credit rating to investors and other actors in the society.

The purpose of this study is to examine what motivates people to help others at risk to themselves. The focus is on international aid workers, which in their work put themselves in situations of risk. Earlier research shows that international aid work involves risks such as infectious diseases, violence, death threats, assaults, constant insecurity and risk to be traumatized etc. There is not much research done on what motivates to help others in spite of risks, hence we find this an interesting area. We have interviewed six respondents about the content and character of their motivation and factors that are important for the maintenance and development of this motivation.

Suicide is the ultimate outcome of mental illness and is a big and serious problem in society. About 1500 persons commit every year suicide in Sweden and many more engage in suicidal behaviour. This review aims at, from research studies from the 21th century, find out the knowledge of riskfactors regarding the risk for committing suicide among adolescents. The research questions are: What does research say, from a psychobiological perspective, about riskfactors among adolescents regarding the risk for suicidal behaviour? How much does genetic factors have an effect on the risk for suicidal behaviour among adolescents? and : What is the importance of environmental factors such as family connections, friends and school environment concerning suicidal thoughts among adolescents?The method that is used in order to answer these questions is a researchreview including ten research-studies.

Syfte: Syftet med denna undersökning är att jämföra aktiefonders avkastning i  relation till tagen risk för tillväxtmarknaderna Afrika, Ryssland och en mer mogen marknad i detta fall Sverige åren 2008-2011.Metod: Till detta arbete används kvantitativ metod med deduktiv ansats. Information har samlats in i form av sekundärdata såsom fondernas kvartal avkastning från Morningstar.Teori: Standardavvikelse, Sharpekvot och Modigliani-Modigliani måttet används för utvärdering.Slutsats: Studien visar att den Svenska mogna marknadens aktiefonder har högst avkastning och lägst risk. Medan fonder med placering i den mer etablerade tillväxtmarknaden Ryssland har högst risk men varken högst eller lägst avkastning i förhållande till Afrika- och Sverigefonderna. Fonderna som investerar i den nyetablerade tillväxtmarknaden Afrika har låg risk likt Sverigefonderna men även låg avkastning. Samtliga fonder utom en hade negativt värde på Sharpekvot.

This thesis presents the results of the implementation and evaluation of two machine learning algorithms [Baz98, GB97]based on notions from Rough Set theory [Paw82]. Both algorithms were implemented and tested using the Weka [WF00]software framework. The main purpose for doing this was to investigate whether the experimental results obtained in [Baz98]could be reproduced, by implementing both algorithms in a framework that provided common functionalities needed by both. As a result of this thesis, a Rough Set framework accompanying the Weka system was designed and implemented, as well as three methods for discretization and three classi cation methods. The results of the evaluation did not match those obtained by the original authors.

Att göra bedömningar av risk för våld hos frihetsberövade personer på fängelser och i olika former av tvångsvård är en viktig del av arbetet med att reducera antalet våldsincidenter, vilket är till nytta både för frihetsberövade personer och för personalens arbetsmiljö. Syftet med denna studie är att göra en kunskapsöversikt över vad forskningen säger om att bedöma risk för våld hos frihetsberövade personer, beskriva aktuell forskning om riskbedömningar, hur strukturerade instrument för riskbedömningar definierar våld, vilka teoretiska utgångspunkter till uppkomst av våld som används och i vilken utsträckning riskbedömningsinstrument tar hänsyn till interaktion mellan personal och frihetsberövade personer.Studien genomförs igenom en litteraturstudie med en innehållsanalys av forskning på området utifrån frågeställningarna i syftet. Sökorden är ?inmate?, ?inpatient?, ?violence?, ?risk?, ?assessment?, ?juvenile? och ?youth?.Reslutatet av studien visar att det finns ett flertal instrument som som forskningen visar har god validitet och även inter-bedömarreliabilitet för att bedöma risk för våld, nämligen Brøset Violence Checklist (BVC), Historical-Clinical-Risk management-20(HCR-20), Dynamic Appraisal of Situational Agression (DASA) och Structured Assessment of Violencerisk in Youth(SAVRY). Utöver detta finns även några bedömningsinstrument som använder enbart statiska variabler för att bedöma risk för våld hos frihetsberövade, även kallade aktuariska modeller.

Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.

This paper describes a study examining four different GARCH models AR(1)-GARCH(1,1), AR(1)-EGARCH(1,1), AR(1)-APGARCH(1,1) and AR(1)-GJR-GARCH(1,1), and their ability to predict future volatility and thereby providing more reliable estimates for Value-at-Risk. The study is based on daily observations for the return of the OMX Stockholm 30 Index, during the time period 31st December 1996 to 29th December 2006. The coefficients for these GARCH models have been estimated using a five-year rolling estimation window, with one-year lags, for five different in-sample-periods. These five in-sample-periods, and the coefficients given by them, have been used to generate five out-of-sample predictions for the volatility in each year. Using these volatility predictions, the daily Value-at-Risk has been calculated for confidence intervals of 90 percent, 95 percent, and 99 percent, respectively, during the time period between 1st January 2001 and 29th December 2006.

The EU Council adopted in 2007, environmental and energy goals with the aim of them must be met by 2050. This, in combination with those of the Swedish government 15 enacted environmental goals is supposed to lead the way for the Swedish environmental work.This report has examined measures in properties in the Swedish Cooperative Housing Society (SKB) stocks.The report discusses a range of measures that might be appropriate to apply on the properties to make them more energy efficient.One of the measures discussed, the vent whose primary purpose is to create a good indoor environment for the residents but is also where the most energy is lost.Another measure discussed is insulation of the building envelope on the estate to make it more energy efficient. To put extra insulation on the building envelope is important because of the large amount of energy that is lost through the walls, ceilings and floors.Future actions that may be implemented is individual billing of heating and hot water. This system has been used in European countries since the 70's and today the EU wants to increase the own individuals control over their electricity costs. This has led to a discussion whether to implement the system in Sweden or not.However, there are a number of equitable measures to be sorted out before the system can be used in any great scale.Finally, it is important to remember that environmental measures should be the primary and the pursuit of cost reductions the secondary otherwise you risk the environmental work to be counterproductive..

Vårt syfte är att ta reda på mer om vad som påverkar fonders avkastning och om detta skiljer sig åt i ekonomisk uppgångs- respektive nedgångsperiod. För att uppfylla vårt syfte har vi använt oss av regressionsanalyser med avkastning som beroendevariabel och variablerna: standardavvikelse, beta, storlek, TKA och omsättningshastighet som förklarande variabler. Vi har använt portföljvalsteori med dess ingående variabler avkastning och risk. Även begrepp som CAPM och beta gås igenom. Detta följs av det aktuella forskningsläget inom ämnet.

Swedish biogas is currently produced mainly by anaerobic digestion of sewage sludgeat sewage treatment plants, landfills and anaerobic digestion of household or industrialwaste. Also cattle ma-nure from farms can be used to produce biogas. Upgradingbiogas represents an increase in methane concentration from about 65 % to about 97%. In addition, particles and contaminants must be sepa-rated from the upgradedbiogas. There are various methods for upgrading and this report compares sixdifferent methods with respect to environment and economy: water scrubber,Biosling, cryo technology, chemical absorption, Pressure Swing Adsorption (PSA) andmembrane separation.According to the used ORWARE model, chemical adsorption with amine has the leastenvironmen-tal impact (methane emissions) and the lowest costs.

 Tidigare forskning inom studentliv och studenternas framgång är ett väl undersökt område. Könsskillnader, känsla av sammanhang (KASAM) och socialt stöd är några av de faktorer som har visats påverka studenternas akademiska self-efficacy. Studiens syfte var att undersöka relationen mellan kön, KASAM, socialt stöd och studenternas akademiska self-efficacy. 124 högskolestudenter i Mellansverige deltog genom att svara på en enkät bestående av College Academic Self-efficacy Scale, Social Support Questionnaire 6 (SSQ6) samt Sense of Coherence scale (SOC-13). Materialet analyserades med Pearsonkorrelation, regressionsanalys och t-test.

This thesis is about informal seatings, those which are planned to merge into the city core environment and to supply a flexible public space. The thesis discusses how a diverse range of elements could result in different functions and social meanings. These are illustrated with visual examples and conceptual drawings. The position of the seating in a small public place is important, as well as its location in the city. Furthermore, the detail design of the seating, such as the form and dimensions have to be considered in order to create an informal seating appropriate for the user. This leads to the broad scope of this thesis which deals with the small scale - how the seatings can create a good environment in a small place; and the big scale - how a site can influence the city. This thesis suggests the physical design of some informal seatings and also investigates how these seatings can strengthen the place through their function and how they relate to their surroundings.